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Old 06-25-2009, 5:24 AM
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halifax halifax is offline
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Originally Posted by kemasa View Post
Except there is sales tax on the FFL transfer fee. See CA Sales Tax Firearms Information (495.0843 & 495.0848).
I believe both of those annotations pertain to retail sales. PPTs are not retail sales as long as the FFL did not act as a participant in the sale other than processing the state mandated paperwork. In this case, the $10 service charge is labor/service and is not taxable. A transfer fee on anything other than a PPT, however, is unless the dealer always and consistently charges a separate fee for the paperwork on every retail firearm sale.

The charge for a PPT cannot exceed $35 except as otherwise allowed under FD 2001-01 (3/26/2001)Requirement for Firearms Dealers to Conduct Private Party Transfers / Allowable Fees.

At least that is my take on a very confusing statutory/bureaucratic nightmare.

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